FRAMTALSLEIÐBEININGAR 2017
8.5.9 Tafla - Skattaskammturinn
|
Frádráttur vegna hlutabréfakaupa (skattaskammturinn)
|
|||||
|
Kaupár
|
Framtals-
|
Hámarksfrádráttur
|
Hlutfall af
|
Kaupverð sem veitti hámarksfrádrátt
|
|
|
hlutbréfa
|
árið
|
hjá hjónum
|
aukningu
|
hjá hjónum
|
hjá einhleypingi
|
|
1984
|
1985
|
50.000
|
100%
|
50.000
|
25.000
|
|
1985
|
1986
|
68.000
|
100%
|
68.000
|
34.000
|
|
1986
|
1987
|
91.800
|
100%
|
91.800
|
45.900
|
|
1987
|
1988
|
120.258
|
100%
|
120.258
|
60.129
|
|
1988
|
1989
|
144.000
|
100%
|
144.000
|
72.000
|
|
1989
|
1990
|
230.000
|
100%
|
230.000
|
115.000
|
|
1990
|
1991
|
251.850
|
100%
|
251.850
|
125.925
|
|
1991
|
1992
|
188.000
|
100%
|
188.000
|
94.000
|
|
1992
|
1993
|
188.714
|
100%
|
188.714
|
94.357
|
|
1993
|
1994
|
203.340
|
100%
|
203.340
|
101.670
|
|
1994
|
1995
|
207.840
|
80%
|
259.800
|
129.900
|
|
1995
|
1996
|
207.840
|
80%
|
259.800
|
129.900
|
|
1996
|
1997
|
207.840
|
80%
|
259.800
|
129.900
|
|
1997
|
1998
|
155.880
|
60%
|
259.800
|
129.900
|
|
1998
|
1999
|
160.000
|
60%
|
266.667
|
133.333
|
|
1999
|
2000
|
160.000
|
60%
|
266.667
|
133.333
|
|
2000
|
2001
|
160.000
|
60%
|
266.667
|
133.333
|
|
2001
|
2002
|
160.000
|
60%
|
266.667
|
133.333
|
|
2002
|
2003
|
160.000
|
60%
|
266.667
|
133.333
|